Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962

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....arliament Street, New Delhi- 110001. Email ID: [email protected] Tel. 011- 21400625 New Delhi, dated 16.08.2022 To 1. All Pr. Chief Commissioners/ Chief Commissioner of Customs/Customs (Preventive)/Central Taxes, 2. All Principal Director Generals/ Director Generals of CBIC, 3. All Chief Commissioners (Authorised Representatives- CESTAT) 4. All Principal Commissioners/ Commissioners o....

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....ccordingly, the para 2.3 of the existing guideline issued vide F. No. 394/68/2013-Cus (AS) dated 17.09.2013 as amended by Circular No. 28/2015 dated 23.10.2015 shall read as under:- " 2.3 While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which may include: ....

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....s. 2,00,00,000/- (Rupees Two Crore) or more; (d) Cases involving fraudulent evasion or attempt at evasion of duty involving Rs 2,00,00,000/- (Rupees Two Crore) or more; (e) cases involving fraudulent availment of drawback or attempt to avail of drawback or any exemption from duty provided under the Customs Act, 1962, in connection with export of goods, if the amount of drawback or exemption fr....